2026 assessment
$1.6M
OPA value, not a listing price
House report
440 Spruce St
4 bd3 ba2,490 sqftRM1built 1850
Property at a glanceHouse
Owner-occupancy signal
ZIP 19106 area
Old City · Society Hill
400 block of Spruce St
Assessment and City record timeline
Published City assessments for this house against its block and ZIP. Dated City filings are marked on the same line. Select one to read it. Assessments are tax-roll values, not sale prices or appraisals.
- OPA assessment · 2016$1.1M assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2017$1.1M assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2018$1.1M assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2019$1.2M assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2020$1.2M assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2021$1.2M assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2022$1.2M assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2023$1.2M assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2024$1.2M assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2025$1.6M assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2026$1.6M assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- OPA assessment · 2027$1.6M assessed valueOPA’s value on the City tax roll for that year. It is not an appraisal, listing price, sale price, or live tax balance.How Philadelphia property assessments work ↗
- Deed / sale · 2004Deed / sale $715KA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Deed / sale · 2017Deed / sale $1.0MA recorded real-estate document or transfer event. The amount and date can be useful history, but the underlying deed and transfer-tax filing control the parties, consideration, and legal effect.How to read the recorded document ↗
- Permit · 2017-06-09Major alterationA broad legacy permit work category for a substantial building alteration. It can include changed layouts, partitions, fixtures, finishes, structural work, or occupancy-related work, but only the approved scope and plans say what this permit actually authorized; separate trade permits may be required.What Philadelphia building permits can cover ↗
- Permit · 2017-06-23PlumbingThis permit category usually covers water, drainage, fixtures, or other plumbing work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2017-07-17AlterationThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2017-07-26ElectricalThis permit category usually covers electrical installation, alteration, replacement, or repair. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2017-08-14AdministrativeThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2018-03-06ZoningThis permit category usually covers the property’s allowed use, dimensions, occupancy, or site configuration. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Permit · 2018-07-03Addition and/or AlterationThis permit category usually covers construction, repair, alteration, addition, or occupancy work. The approved scope—not the short category—defines what was authorized, and issuance alone does not prove completion.Philadelphia construction and repair permits ↗
- Appeal · 2017-12-13Zoning board appealA challenge or request reviewed through a City appeals process. Filing an appeal does not show who prevailed; read the decision, conditions, and related permit or violation.How Philadelphia L&I appeals work ↗
Property assessmentBlock median & rangeZIP 19106 (Old City · Society Hill) medianAssessmentDeed / saleAppealPermit
Scroll horizontally to move through the years. Each icon sits on its recorded date; records without a day are labeled and centered within their year. Select one to explain the filing.
Highlight
Every dated record10 events · exact dates, newest first
- PermitAddition and/or Alteration
- PermitZoning
- AppealZoning board appeal
- PermitAdministrative
- PermitElectrical
- PermitAlteration
- PermitPlumbing
- PermitMajor alteration
- Deed / saleDeed / sale $1.0M
- Deed / saleDeed / sale $715K
Flags: 1 zoning/board appeal on record. Informational only. Not investment advice or a consumer report (FCRA).
Verify the public record
Property tax
$22,170/year estimated property tax
2026 taxable assessment $1,583,800 × 1.3998%. This is an estimate, not a bill or account balance. The City maintains payments, credits, interest, and the current amount due.
OPA has published a 2027 assessment of $1,622,100. It is not the 2026 billed-year value.
Payments, credits, interest, and the current amount due are maintained by the City.
OPA 0511500002026 taxable assessment equals the full assessed value.
Historical delinquency sources No current conclusion
This parcel did not match the June 2022 delinquency snapshot. That absence does not confirm the account is current today.
For a purchase, refinance, or closing, request the City’s official Property Payoff statement in Tax Center under “More options.”
The property, on paper
OPA physical field record.
Bedrooms
4
Bathrooms
3
Interior
2,490 sqft
livable area
Lot
1,680 sqft
Basement
Partial
city code H
Heat
Forced hot air
city code A
Central air
Yes
Garage
2 spaces
Exterior condition
Above average
city code 3
Above averageBelow average
Interior condition
Above average
city code 3
Above averageBelow average
Quality grade
C+
assessor's grade
ABCDE
Zoning
RM1
city zoning code
Zoning appeals
1
OPEN · Granted with conditions · 2017
OPA field-assessment attributes. Condition and grade are the assessor's codes, not an inspection.
Block context
400 block of Spruce St. Compare parcels, ownership, and public-record history.
See the whole block →Next door: 438 Spruce St · 436 Spruce St
L&I licenses checked through Jul 25, 2026
No business or residential license records
No business license or residential registration matched this OPA parcel in the latest City data.
Open every source row 10 dated rows
- PermitAddition and/or Alteration
Permit 883129 · Issued
FOR THE ERECTION OF A ROOF DECK ON TOP OF THE EXISTING ACCESSORY DETACHED GARAGE WITH ACCESS STAIR FROM GRADE ACCESSORY TO AN EXISTING ATTACHED STRUCTURE AS PART OF AN EXISTING SINGLE-FAMILY HOUSEHOLD LIVING. (DETAILS INCLUDING SIZE AND LOCATION AS SHOWN ON THE ATTACHED PLAN).AS APPROVED BY PHILADELPHIA HISTORICAL COMMISSION.
- PermitZoning
Permit 813913 · COMPLETED
APPLICATION IS FOR THE ERECTION OF A ROOF DECK ON TOP OF THE ACCESSORY DETACHED GARAGE WITH ACCESS STAIR FROM GRADE ACCESSORY TO AN EXISTING ATTACHED STRUCTURE AS PART OF AN EXISTING SINGLE-FAMILY HOUSEHOLD LIVING. (SIZE AND LOCATION AS SHOWN ON THE ATTACHED PLAN).
- AppealZoning board appeal
Appeal 31930 · OPEN · Granted with conditions
Related permit 813913 · PERMIT FOR THE ERECTION OF A ROOF DECK ON TOP OF THE ACCESSORY DETACHED GARAGE WITH ACCESS STAIR FROM GRADE ACCESSORY TO AN EXISTING ATTACHED STRUCTURE AS PART OF AN EXISITNG SINGLE-FAMILY HOUSEHOLD LIVING. (SIZE AND LOCATION AS SHOWN ON TH
- PermitAdministrative
Permit 806476 · COMPLETED
AMEND BUILDING PERMIT #785521 AND NEW JOIST TO FIRST FLOOR KITCHEN. REINGFORCE STEEL LENTIL ON A 2ND FLOOR
- PermitElectrical
Permit 802940 · COMPLETED
NEW BATHROOM GFI'S AND LIGHTING, GFI'S, LIGHT AND OUTLETS FOR KITCHEN APPLIANCES... IN ACCORDANCE WITH 2008 NEC FOR A ONE FAMILY BUILDING
- PermitAlteration
Permit 800282 · COMPLETED
EZ PERMIT WINDOWS & DOORS PERMIT- FOR THE REPLACEMENT OF EXTERIOR WINDOWS AND DOORS (12 WINDOWS AND 1 BILCO DOOR) AS PER ATTACHED STANDARD. DEVIATIONS FROM THIS STANDARD WILL RESULT IN PERMIT REVOCATION AND REQUIRE SUBMISSION OF CONSTRUCTION PLANS.
- PermitPlumbing
Permit 794738 · COMPLETED
ROUGH-IN AND FINISH 2 BATHS AND KITCHEN DRAIN (SFD)THE INSTALLATION WILL COMPLY WITH THE PHILADELPHIA PLUMBING CODE 2004
- PermitMajor alteration
Permit 785521 · COMPLETED
INTERIOR ALTERATIONS TO EXISTING SINGLE FAMILY RESIDENCE INCLUDING NEW KITCHEN ON FIRST FLOOR. NEW MASTERBEDROOM SUITE WITH RENOVATEE BATHROOM ON SECOND FLOOR AND RENOVATED BATHROOM ON 3RD FLOOR. INTERIOR ALTERARIONS APPROX 780 SF. NO CHANGES IN USE, OPEN AREA OR MASSING. NO EXTERIOR WORK.
- Recorded transfer$1.0M transfer
2017
- Recorded transfer$715K transfer
2004
Where this comes from
- Assessment, spec sheet & owner: OPA Property Assessments, Office of Property Assessment
- Sales & deed history: Realty Transfer Tax records, Recorder of Deeds
- Permits, violations & inspections: L&I Property History · Atlas
- Tax delinquency snapshot · June 2022: Real Estate Tax Delinquencies, Dept. of Revenue
- Historical tax ledger & liens · through 2016: Real Estate Tax Balances, Dept. of Revenue
- Current property-tax balance: Verify with Philadelphia Revenue
- Zoning appeals: L&I & Zoning Board appeals
- Neighborhood income & rents: US Census ACS 5-year estimates
- Historical mortgage rates: Freddie Mac Primary Mortgage Market Survey, annual averages
- Imagery: Street photo © Google · Aerial © Esri, Maxar
Methodology & freshness
This report was assembled Jul 27, 2026, 10:36 AM ET. Available City datasets are queried from OpenDataPhilly (phl.carto.com) and the cited City ArcGIS feeds; record queries paginate rather than silently taking a first page. For this property: Permits: queried · Violations: queried · Investigations: queried · Appeals: queried · Licenses: queried · Building certifications: queried. “Unavailable” means the source query failed or was not supplied, not “no record.” Reports re-pull on view after seven days and on an overnight rolling schedule; citywide benchmarks recompute weekly. Source dates still govern: the parcel-level tax-delinquency snapshot is June 2022 and the separate detailed tax ledger ends in 2016, so neither establishes today’s balance. The live balance and date-effective payoff must be verified in Tax Center. AI-written passages are grounded in the assembled record and rejected if they state a number the record does not hold.
Official city record ↗ · L&I history ↗ · See the whole block · Download this record (JSON)